Brief information: VAT refund in connection with Great Britain

In June, we reported on input tax refunds for non-EU contractors. Since Brexit, the UK is considered a non-EU country, but special rules apply to input tax refunds. These are due to national UK regulations and stipulate that the refund period deviates from the calendar year and is based on the so-called "prescribed year". The prescribed year runs from 1 July of one year to 30 June of the following year, and the application for input tax refund based on such a prescribed year must be submitted within 6 months after the end of the period. Consequently, for the refund of input tax amounts from the period 1.7.2023 to 30.6.2024, the refund applications must be submitted by 31.12.2024 at the latest (and not by 30 June 2024 as with other non-EU countries).

Applications for VAT refunds in the UK must be submitted by post along with the British refund form "VAT 65A" (in paper form), a valid certificate of entrepreneurship, and the original invoices and import documents. The prerequisite is that the input tax amounts must exceed the minimum amount of GBP 130 for an application period of less than twelve months (which must, however, cover at least three months) or the minimum amount of GBP 16 for a period of a full twelve months.

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